topic My son went to school full time. I'm not sure I meet the 6 month requirement that he lived with us. I think I missed it by 2 weeks. Whats the best way to calculate? in State tax filing

My son went to school full time. I'm not sure I meet the 6 month requirement that he lived with us. I think I missed it by 2 weeks. Whats the best way to calculate?

abnrgr1984 — Tue, 04 Jun 2019 20:41:16 GMT

How many months are considered and academic year for college? I'm trying to calculate time he spent with us during the school year, IE weekends, spring break, ETC.

If your child is a full-time student living away from hom...

Zbucklyo — Tue, 04 Jun 2019 20:41:17 GMT

If your child is a full-time student living away from home, the days he is at school count as though he is living at home.

Re: If your child is a full-time student living away from hom...

stlucia95 — Sun, 21 Mar 2021 19:39:26 GMT

I have a similar concern. My concern is that my son is getting in-state tuition. We can't officially claim him on our taxes.

Have the rules changed during COVID?

Re: If your child is a full-time student living away from hom...

JamesG1 — Tue, 23 Mar 2021 15:43:53 GMT

@stlucia95

IRS Tax Benefits for Education states:

Check Back for Updates to this Page

For the latest updates on coronavirus tax relief related to this page, check IRS.gov/coronavirus. We’re reviewing the tax provisions of the American Rescue Plan Act of 2021, signed into law on March 11, 2021.

Are you unable to claim the child as a dependent because of the six month rule?

IRS Publication 501 page 12 explains temporary absences for dependent children

Temporary absences

Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances, such as:

Illness,
Education,
Business,
Vacation,
Military service, or
Detention in a juvenile facility

Re: If your child is a full-time student living away from hom...

Hal_Al — Tue, 23 Mar 2021 15:55:40 GMT

@stlucia95

No, the rules for that have not changed under covid.

You can't claim that he lives with you for dependency purposes and at the same time claim he lives in the other state for in-state tuition purposes.

Re: If your child is a full-time student living away from hom...

micdarj — Wed, 07 Feb 2024 21:01:56 GMT

I cannot locate in IRS publication 501 clarification of this statement: "If your child is a full-time student living away from home, the days he is at school count as though he is living at home.".

Re: If your child is a full-time student living away from hom...

DoninGA — Wed, 07 Feb 2024 21:21:20 GMT

@micdarj IRS Publication 501 page 13 - https://www.irs.gov/pub/irs-pdf/p501.pdf#page13

Residency Test
To meet this test, your child must have lived with you for more than half the year. There are exceptions for temporary absences, children who were born or died during the year, adopted or foster children, kidnapped children, and children of divorced or separated parents.
Temporary absences. Your child is considered to have lived with you during periods of time when one of you, or both, is temporarily absent due to special circumstances, such as:
• Illness,
• Education,
• Business,
• Vacation,
• Military service, or
• Detention in a juvenile facility.

Re: If your child is a full-time student living away from hom...

micdarj — Wed, 07 Feb 2024 21:19:57 GMT

You are highlighting the word Education as an exception for a child to be absent from home for more than 6 months; correct? In other words, the clarification of "If your child is a full-time student living away from home, the days he is at school count as though he is living at home." while away at school they are absent from home which is an exception for education purposes and should/can be counted as living at home?

Our scenario goes like so, daughter away at college came home for summer and holiday break which is less than 6 months at home. If I select 6 months or less turbo tax declares her a non-dependent, but if I select 7 months turbo tax declares her a dependent.

Re: If your child is a full-time student living away from hom...

DoninGA — Wed, 07 Feb 2024 21:22:50 GMT

@micdarj If the child would normally live in your home, but for being away for education, you indicate that the child lived in the home for the Whole Year.